以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) has concluded discussions on the Post-implementation Review of IFRS 16 Leases and agreed to propose amendments to IFRS 18 Presentation and Disclosure in Financial Statements on the presentation of specific tax charges.
The IASB has completed its discussion of feedback on the Post-implementation Review of IFRS 16 Leases , concluding that the Standard is overall working as intended. Stakeholder feedback gathered throughout the review confirmed that IFRS 16 has improved the transparency and comparability of information about leases, giving investors and other users of financial statements a better basis for assessing the effect of leases on a company’s financial position, financial performance and cash flows.
In response to stakeholder feedback on the ongoing costs of applying some requirements, the IASB has decided to undertake a project to explore how those costs can be reduced without significantly affecting the usefulness of the lease-related financial information. The project will focus on remeasurements of lease liabilities and discount rates. It will also clarify how the requirements in IFRS 16 and IFRS 9 Financial Instruments apply to some rent concessions. The IASB will decide when this project will start at a future meeting.